Minnesota · Property tax exemptions for people with disabilities · Updated Oct 2026
Minnesota property tax exemptions for people with disabilities (2026)
Every statewide property tax break in Minnesota that our guide lists for homeowners with a disability, including senior breaks that also cover people with disabilities. What each is worth, who qualifies, the deadline and how to apply.
Short answer
The main property tax break for people with disabilities in Minnesota is the Special Homestead Classification for Blind or Disabled Owners (Class 1b). A lower class rate on part of the homestead of an owner who is blind or permanently and totally disabled: the first $50,000 of market value is taxed at a 0.45% class rate instead of the regular 1% homestead rate; value above that is taxed at the regular rate.
Property tax breaks for people with disabilities in Minnesota
Disability
Special Homestead Classification for Blind or Disabled Owners (Class 1b)
A lower class rate on part of the homestead of an owner who is blind or permanently and totally disabled: the first $50,000 of market value is taxed at a 0.45% class rate instead of the regular 1% homestead rate; value above that is taxed at the regular rate.
Who qualifies
Homestead owners who are legally blind or permanently and totally disabled (receiving disability payments from a qualifying agency such as Social Security, the VA, a pension plan, SSI or workers' compensation), with the blindness or disability occurring by June 30 of the year you apply. Not available if the home already gets the disabled veterans exclusion.
How to apply
Apply to your county assessor with proof: a letter or eye report from your eye doctor (blind), or a disability award letter and proof of payments from the agency (disabled).
Deadline
By October 1 for taxes payable the next year.
Renewal
One-time while you live in the home; it moves with you if you notify the assessor within 30 days. It ends when the blind or disabled owner dies.
A state refund of part of your property tax, based on your income and tax. A second refund (the 'special refund') is available if your net property tax on the same home rose more than 12% and at least $100 from 2025 to 2026, for reasons other than your improvements. A 2025 law change raised 2025 homeowner refunds by nearly 15%.
For people with disabilities: Seniors 65+, people with a permanent and total disability, and those with retirement contributions can claim subtractions from income.
Who qualifies
Homeowners who owned and lived in their homesteaded home on January 2, 2026 (for the 2026 refund). Seniors 65+, people with a permanent and total disability, and those with retirement contributions can claim subtractions from income.
Income limit
For the 2026 refund (based on 2025 income): household income less than $142,490. The special refund has no income limit.
How to apply
File Form M1PR, Homestead Credit Refund, online, through tax software or on paper. Use the property tax statement you get from the county in March or April.
Apply to your county assessor with proof: a letter or eye report from your eye doctor (blind), or a disability award letter and proof of payments from the agency (disabled).
Deadline: By October 1 for taxes payable the next year.
Renewal: One-time while you live in the home; it moves with you if you notify the assessor within 30 days. It ends when the blind or disabled owner dies.
Deadline: August 15; you may file up to one year after the due date.
Renewal: Every year.
Savings estimate for Minnesota
None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.
Eligibility finder for Minnesota
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Pre-set for people with disabilities: you own and live in the home and have a permanent disability. Change any answer.
Document checklist for Minnesota
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about people with disabilities property tax breaks in Minnesota
Who qualifies for property tax breaks for people with disabilities in Minnesota?
Special Homestead Classification for Blind or Disabled Owners (Class 1b): Homestead owners who are legally blind or permanently and totally disabled (receiving disability payments from a qualifying agency such as Social Security, the VA, a pension plan, SSI or workers' compensation), with the blindness or disability occurring by June 30 of the year you apply. Not available if the home already gets the disabled veterans exclusion. Homestead Credit Refund (homeowners' property tax refund): Homeowners who owned and lived in their homesteaded home on January 2, 2026 (for the 2026 refund). Seniors 65+, people with a permanent and total disability, and those with retirement contributions can claim subtractions from income.
Is there an income limit for people with disabilities' property tax breaks in Minnesota?
Special Homestead Classification for Blind or Disabled Owners (Class 1b): no income limit is listed in our sources. Homestead Credit Refund (homeowners' property tax refund): For the 2026 refund (based on 2025 income): household income less than $142,490. The special refund has no income limit.
When is the deadline for people with disabilities to apply in Minnesota?
Special Homestead Classification for Blind or Disabled Owners (Class 1b): By October 1 for taxes payable the next year. Homestead Credit Refund (homeowners' property tax refund): August 15; you may file up to one year after the due date.
Do people with disabilities have to reapply every year in Minnesota?
Special Homestead Classification for Blind or Disabled Owners (Class 1b): One-time while you live in the home; it moves with you if you notify the assessor within 30 days. It ends when the blind or disabled owner dies. Homestead Credit Refund (homeowners' property tax refund): Every year.
Where do people with disabilities apply for property tax breaks in Minnesota?
Your county assessor decides homestead classification, the market value exclusions and the blind/disabled classification; you apply to the county assessor where the home is. The Minnesota Department of Revenue runs the Homestead Credit Refund and the Senior Citizens Property Tax Deferral. For the Special Homestead Classification for Blind or Disabled Owners (Class 1b): Apply to your county assessor with proof: a letter or eye report from your eye doctor (blind), or a disability award letter and proof of payments from the agency (disabled).